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Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form

Author

Listed:
  • Anna Milanez
  • Barbara Bratta

Abstract

This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and discusses the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers. The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.

Suggested Citation

  • Anna Milanez & Barbara Bratta, 2019. "Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form," OECD Taxation Working Papers 42, OECD Publishing.
    • Handle: RePEc:oec:ctpaaa:42-en
    DOI: 10.1787/6b20cce5-en
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    Citations

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    Cited by:

    1. Alfonso R. Sánchez Martín, 2019. "Normativa de cotización y pensiones de trabajadores autónomos en España: ¿Se incentiva al ahorro de ciclo vital?," Studies on the Spanish Economy eee2019-18, FEDEA.
    2. Blix, Mårten, 2020. "Money for Nothin’ – Digitalization and Fluid Tax Bases," Working Paper Series 1316, Research Institute of Industrial Economics.

    More about this item

    Keywords

    future of work; gig economy; gig work; labour tax; labour taxation; non-standard work; self-employment; tax; taxation;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • J2 - Labor and Demographic Economics - - Demand and Supply of Labor
    • J21 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Force and Employment, Size, and Structure
    • J08 - Labor and Demographic Economics - - General - - - Labor Economics Policies

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